财经英语词汇翻译(M)
财经英语词汇翻译(M)
财经英语词汇翻译(M)财经英语词汇翻译(M)m1 m1 〔货币供应量〕
m1, hk$ 港元m1
m2 m2 〔货币供应量〕
m2, hk$ 港元m2
m3 m3 〔货币供应量〕
m3, hk$ 港元m3
maastricht treaty 《马城条约》
macao pataca 澳门元
machinery and equipment 机器及设备
macro analysis section 宏观经济分析组〔财经事务局〕
macro assessment 整体评核
macro market trend 大市走势
macroeconomic adjustment and control measure 宏观经济调控措施
macroeconomic implication 对总体经济的影响
macroeconomic level 总体经济的层次
macroeconomic management 总体经济管理制度；宏观经济管理制度
macroeconomic policy 总体经济政策；宏观经济政策
macroeconomic variable 总体经济变量；宏观经济变量
macroeconomics 宏观经济学；总体经济学
madrid stock exchange 马德里证券交易所
mail remittance 邮汇
mail transfer 信汇
mail transfer advice 信汇通知书
mail transfer rate 信汇汇率
maintenance fee 赡养费；生活费；保养费
maintenance grant 生活补助金
maintenance margin 最低保证金；保证金下限
maintenance of adequate capital 维持足够资本
major client 主要客户；大户
major hang seng index constituent stock 恒生指数主要成分股
major shareholder 大股东；主要股东
major trading partner 主要贸易伙伴
major transaction 重大交易
majority shareholder controller 大股东控权人
makati stock exchange 马卡地证券交易所
malayan banking berhad 马来亚银行
management accounting section 管理会计组〔香港金融管
理局〕
management bank 管理银行
management bank of the clearing house of hong kong association of banks 香港银行公会结算所管理银行
management buy-out 管理收购
management contract 管理合约
management fee 管理费
management information system 管理信息系统
management of public finance 公共财政管理
management of public utility-type undertakings 公用事业式企业的管理
management overhead 间接管理费用
management reporting system 管理汇报系统
management share 董事股份；管理层的股份
manager of property 财产管理人
managing director 常务董事；执行董事；董事长
managing partner 主理合伙人
mandatory bid 强制性收购建议
mandatory general offer 强制性公开要约
mandatory offer 强制要约；强制性要约
mandatory provident fund 强制性公积金
mandatory provident fund authority 强制性公积金管理局
mandatory provident fund office 强制性公积金办事处
mandatory provident fund scheme 强制性公积金计划
manila stock exchange 马尼拉证券交易所
manual of the hong kong securities industry 《香港证券业参考手册》
manufacturing and services-based economy 以制造业及服务业为主的经济
manufacturing sector 制造业
marche a terme international de france 法国期货市场
marche a terme international de france matif s.a. 法国结算公司
marche des options negociables de la bourse de paris 巴黎证券交易所期权市场
marche des options negociables de paris 巴黎期权市场
margin 保证金；“孖展”；毛利；差价
margin account 保证金账户；“孖展”户口
margin call 追缴保证金通知；追补按金通知
margin client 保证金客户；“孖展”客户
margin deposit 保证金；按金；“孖展”
margin loan 保证金贷款；“孖展”贷款
margin of solvency 偿付准备金
margin requirement 应付保证金
margin trading 以股票按贷财务方式买卖；以“孖展”方式买卖；保证金交易；按金交易
marginal cost 边际成本
marginal effect 轻微影响
marginal relief 边际宽免；所得税减免
marginal tax band 边际税阶
marginal tax rate 边际税率
marine insurance 海上保险
marine insurance business 海上保险业务
marine risk 水险；海险
marker rate of allowance 指标津贴额
market 市场；股市
market access 开放市场；进入市场
market and product development division 市场及产品发展科〔香港联合交易所有限公司〕
market anomaly 市场反常现象
market body 市场团体
market breadth 市场宽度
market capitalization 资本市值；市价总值
market charge 市场抵押
market closure 停市
market collateral 市场抵押品
market development division
market discipline 市场规律
market disruption 市场干扰
market economy 市场经济
market efficiency 市场效率
market fluctuation 市场波动；市情升降market forces 市场力量
market information 市场资料；市场信息；行情market infrastructure 市场基础设施
market intermediary 市场中介者
market leader 市场主要股份；市场领导者market maker 市场作价者；市场“庄家”market malpractice 市场不当行为
market manipulation 操纵市场；“造市”market mechanism 市场机制；市场调节机能market median 市场中位数
market member 市场会员
market on close 按收市盘
market order 市价盘；市价订单
market participant 市场人士
market practitioner 市场从业员
market price 市价；市场价格
market price development 市场价格变动
market rate 市价；市场利率；市场汇率
market rate of discount 市场贴现率
market rate of interest 市场利率
market rent 市值租金；市面租金
market rigging 操纵市场
market risk 市场风险
market risk regime 市场风险制度
market sentiment 市场情绪市场发展处〔香港金融管理局〕market services group 市场服务处〔香港联合交易所有限公司〕
market share 市场占有率
market statistics 市场统计；行情
market surveillance policy 市场监察政策
market systems division 市场系统处〔香港金融管理局〕
market trend 市场趋势
market value 市值
market value adjustment 市值调整
marketability 适销性；流通性；销售能力
marketable debt securities 有价债务证券
marketable government debt 有价公债
marketable securities 有价证券
market-determined price 由市场决定的价格
market-disciplined economy 由市场力量支配的经济
market-disciplined free-enterprise economy 由市场因素决定的自由企业经济体系
market-friendly 有利市场运作
marketing organization facility 统营设施
market-making system 市场作价制度；市场“庄家”制度
market-orientation 以市场为主导
market-oriented economy 市场主导的经济体系
market-sensitive information 市场敏感资料；影响市场的数据
mark-to-market 按市价计值；按市价计算差额
marriage settlement 婚姻授产契
married person's allowance 已婚人士免税额
mashreq asia limited 马捷力亚洲有限公司
mass production 大量生产
mass transit fund 地下铁路基金
mass transit railway corporation note 香港地下铁路公司债券
massive downward pressure 强大的向下调整压力
match an order 对单；对盘
matching 对销；相配；对盘
matching grant 半费资助；等额津贴
matching system 对销系统；相配系统；对盘系统
material risk 重大风险
mathematical reserve 数理储备金
maturity 到期
maturity mismatch profile 期限错配组合
maturity mismatching arrangement 期限错配安排
maturity mismatching of assets and liabilities 资产与负债期限错配
maximum amount 最高款额
maximum benefit 最大利益
maximum rate of interest 最高利率
means test 经济状况调查
measure of risk exposure 衡量风险承担的方法
median income household 中位数入息家庭
median return 中位回报
medium range forecast 中期预测
medium to long-term funds 中长期资金
meeting of creditors 债权人会议
member firm 会员商号
members affairs committee 会员事务委员会〔香港期货交易所有限公司〕
membership and rules committee 会籍及则例委员会〔香港期货交易所有限公司〕
membership committee 会籍委员会〔香港联合交易所有限公司〕
memorandum account 备查账户；备忘帐项
memorandum and articles of association 《组织大纲及章程》〔香港联合交易所有限公司〕
memorandum notes on the revenue estimates 税收预算备忘录
memorandum of agreement 协议备忘录；合约备忘录
memorandum of association 组织大纲；组织章程大纲
memorandum of regulatory co-operation 《监管合作备忘录》
memorandum of satisfaction 清偿备忘录
memorandum of understanding
securities and futures commission 《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕
merchant bank 商人银行
merger 合并
merger agreement 合并协议
method of apportionment on a pro rata basis 按比例分摊计算办法
michinoku finance (hong kong) limited 北日本财务（香港）有限公司
micro analysis section 微观经济分析组〔财经事务局〕
microeconomics 微观经济学；个体经济学
midcap stock 中型股
middle interbank rate 银行同业中间利率
middle market cross-rate 中间市场套汇率
middle market rate 市场中间价格；市价中位数
middle rate 中间汇率
mid-market price 中期市场价格
mid-year review 年中检讨；中期经济检讨报告
milan stock exchange 米兰证券交易所
minimum denomination 最低面额
minimum price movement 最低波动价位
minimum principal value 最低基本价值
minimum subscription 最低认购额
minority interest 少数权益；少数股东权益
minority shareholder 小股东；少数股东
minority shareholder controller 小股东控权人
miscellaneous expenses 杂项支出
miscellaneous fees 杂项费用
miscellaneous income 杂项收入
miscellaneous services 杂项服务
mismatch 错配
mitsubishi trust and banking corp. 三菱信托银行
mitsubishi trust finance (asia) limited 三菱信托财务（亚洲）有限公司
mitsui trust and banking co., ltd. 三井信托银行
mitsui trust finance (hong kong) limited 三井信托财务（香港）有限公司
mixed option 可延买亦可延卖的期权
mixed uptrend 反复向上
mode of payment 付款办法；发薪办法
model code for securities transactions by directors of listed companies 《上市公司董事进行证券交易的标准守则》moderate growth 轻微增长；稍微增长
moderating trend 下降趋势；放缓趋势
modification 修订；放宽
modified consumer price index 修订消费物价指数
modified factor system 修正因素计算法
monetary aggregate 货币总体数字；货币流通总额
monetary and financial system 货币金融体系
monetary arrangement 金融财务安排
monetary assets 货币资产
monetary authority 金融管理专员
monetary base 货币基础
monetary discipline 货币秩序
monetary instrument 金融票据；金融工具
monetary operations division 货币市场运作处〔香港金融管理局〕
monetary policy 货币政策；金融政策
monetary policy and markets department 货币政策及市场部〔香港金融管理局〕
monetary policy division 货币政策处〔香港金融管理局〕
monetary regime 货币体制
monetary sector 金融界；金融体系
monetary situation 货币情况
monetary squeeze 货币紧缩；货币压缩
monetary stability 金融体制的稳定性
monetary unit 货币单位
monetary value 币值
monetization 货币化；币值化
monetized value 货币化价值
money 货币；款项；金钱
money at call 短期通知款项
money at call and at short notice 短期通知放款；短期内可收回的贷款
money base 货币基础；银基
money broker 货币经纪
money changer 货币兑换商
money flow 货币流量
money for order 汇款单
money income 货币收入
money income per capita 按人口平均计算的货币收入
money laundering 洗钱活动；洗钱；洗黑钱；洗黑钱活动
money lender 放债人
money lender's licence 放债人牌照
money lenders registry 放债人注册处
money lenders section 放债人注册组〔公司注册处〕
money lending advertisement 放债广告
money lending transaction 放债交易
money market 货币市场；金融市场；短期资金市场
money market instrument 货币市场工具；金融市场票据
money market operation 货币市场运作
money market rate 货币市场利率
money of the day 付款当日价格
money of the day equivalent 按付款当日价格计算的等值款额
money order 汇票
money out on mortgage 有按揭的放款
money owed 欠款
money payable on demand 按要求随时支付的款项
money stock 货币存量
money supply 货币供应量
money wage 货币工资
money wage rate 货币工资率
money world asia exhibition, hong kong 香港货币及投资汇展
money's worth 金钱等值
monitoring procedure 监察程序
monopoly 垄断；独营权
monthly balance 月结
monthly balance sheet 月结表；月份资产负债表
monthly market statistics 《市场统计月报》
monthly rated 按月计
monthly statement 月结单
monthly statistical bulletin 《金融数据月报》〔香港金融管理局〕
monthly turnover 每月成交量
montreal stock exchange 蒙特利尔证券交易所
moody's investors services, inc. 穆迪投资者服务公司
moody's rating 穆迪评级
moral claim 道义申索
moratorium 延期偿付权；暂行禁令
more sophisticated economy 更先进完备的经济体系
morgan guaranty trust company of new york 摩根信托公司morgan stanley capital international china index 摩根士丹利资本国际中国指数
morgan stanley capital international hong kong index 摩根士丹利资本国际香港指数
mortgage 按揭；抵押
mortgage arrangement 按揭贷款安排
mortgage debenture stock 抵押债权股证
mortgage deed 按揭贷款契据；抵押契据
mortgage default guarantee 按揭条件违约保证
mortgage facility 按揭借款；抵押借款
mortgage finance 按揭贷款；抵押融资
mortgage interest 按揭利息
mortgage interest relief scheme 按揭利息免税计划
mortgage interest subsidy scheme 按揭利息津贴计划
mortgage loan 按揭贷款；抵押贷款
mortgage money 按揭金
mortgage note 抵押票据
mortgage rate 按揭利率
mortgage securitization 按揭证券化
mortgage security 按揭抵押
mortgage terms 按揭条件；抵押条件
mortgage-backed securities 按揭证券
mortgaged property 按揭财产
mortgagee 承按人；承押人；受押人
mortgagee in possession 管有承按人
mortgagor 按揭人；抵押人
mother fund 母基金
motor insurers' bureau of hong kong 香港汽车保险局motor vehicle first registration tax 汽车首次登记税motor vehicle insurance business 汽车保险业务motor vehicle tax 车辆税
movable property 动产
move within a narrow range 在窄幅上落movement 流动；变动；趋势
movement of market rent 市值租金的变动
moving average 移动平均数
multi-currency trading 多元货币买卖
multilateral agency 多边机构；多边代理机构
multilateral agency debt instrument 多边代理机构债务票据multilateral development bank 多边发展银行
multilateral exchange rate model 多边汇率模式
multilateral financial institution 多边金融机构
multilateral investment guarantee agency 多边投资担保机构
multiplier effect 倍数作用；乘数效应
multi-purpose stored value card 多用途储值卡
mutual corporation 互助公司
mutual credit 相互信贷
mutual dealing 相互交易
mutual debt 相互债项
mutual fund 互惠基金
mutual fund corporation 互惠基金法团；互惠基金公司
mutual fund prospectus 互惠基金招股章程
mutual fund unit 互惠基金单位
mutual insurance corporation 相互保险法团
mutual loan syndicate 义会；银会
mutual offset 相互补偿；相互抵销
mutual right 相互权利
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会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
金融英语词汇
常见银行英文词汇 储蓄 银行及金融机构 会计 经济政策 金融债券 FORFAITING 储蓄(save) account number帐目编号depositor存户 pay-in slip存款单 a deposit form存款单 a banding machine自动存取机to deposit存款 deposit receipt存款收据private deposits私人存款certificate of deposit存单deposit book,passbook存折credit card信用卡 principal本金 overdraft,overdraw透支 to counter sign双签 to endorse背书 endorser背书人 to cash兑现 to honor a cheque兑付 to dishonor a cheque拒付 to suspend payment止付cheque,check支票 cheque book支票本 order cheque记名支票 bearer cheque不记名支票crossed cheque横线支票 blank cheque空白支票 rubber cheque空头支票cheque stub,counterfoil票根cash cheque现金支票 traveler's cheque旅行支票cheque for transfer转帐支票outstanding cheque未付支票canceled cheque已付支票
forged cheque伪支票 Bandar's note庄票，银票 银行及金融机构(Banks and financial organizations) banker银行家 president行长 savings bank储蓄银行 Chase Bank大通银行 National City Bank of New York花旗银行 Hongkong Shanghai Banking Corporation汇丰银行 Chartered Bank of India,Australia and China麦加利银行 Banque de I'IndoChine东方汇理银行 central bank,national bank,banker's bank中央银行 bank of issue,bank of circulation发行币银行 commercial bank商业银行，储蓄信贷银行 member bank,credit bank储蓄信贷银行 discount bank贴现银行 exchange bank汇兑银行 requesting bank委托开证银行 issuing bank,opening bank开证银行 advising bank,notifying bank通知银行 negotiation bank议付银行 confirming bank保兑银行 paying bank付款银行 associate banker of collection代收银行 consigned banker of collection委托银行 clearing bank清算银行 local bank本地银行 domestic bank国内银行 overseas bank国外银行 unincorporated bank钱庄 branch bank银行分行 trustee savings bank信托储蓄银行 trust company信托公司 financial trust金融信托公司 unit trust信托投资公司 trust institution银行的信托部 credit department银行的信用部 commercial credit company(discount company)商业信贷公司（贴现公司）neighborhood savings bank,bank of deposit街道储蓄所 credit union合作银行 credit bureau商业兴信所
Datasheet中常用英语词汇翻译
Datasheet中常用英语词汇翻译 序号英文术语中文术语 1 backplane 背板 2 Band gap voltage reference 带隙电压参考 3 benchtop supply 工作台电源 4 Block Diagram 方块图 5 Bode Plot 波特图 6 Bootstrap 自举 7 Bottom FET Bottom FET 8 bucket capcitor 桶形电容 9 chassis 机架 10 Combi-sense Combi-sense 11 constant current source 恒流源 12 Core Sataration 铁芯饱和 13 crossover frequency 交*频率 14 current ripple 纹波电流 15 Cycle by Cycle 逐周期 16 cycle skipping 周期跳步 17 Dead Time 死区时间 18 DIE Temperature 核心温度 19 Disable 非使能，无效，禁用，关断 20 dominant pole 主极点 21 Enable 使能，有效，启用 22 ESD Rating ESD额定值
23 Evaluation Board 评估板 24 Exceeding the specifications below may result in permanent damage to the device, or device malfunction. Operation outside of the parameters specified in the Electrical Characteristics section is not implied. 超过下面的规格使用可能引起永久的设备损害或设备故障。建议不要工作在电特性表规定的参数范围以外。 25 Failling edge 下降沿 26 figure of merit 品质因数 27 float charge voltage 浮充电压 28 flyback power stage 反驰式功率级 29 forward voltage drop 前向压降 30 free-running 自由运行 31 Freewheel diode 续流二极管 32 Full load 满负载 33 gate drive 栅极驱动 34 gate drive stage 栅极驱动级 35 gerber plot Gerber 图 36 ground plane 接地层 37 Henry 电感单位：亨利 38 Human Body Model 人体模式 39 Hysteresis 滞回 40 inrush current 涌入电流 41 Inverting 反相 42 jittery 抖动 43 Junction 结点 44 Kelvin connection 开尔文连接
财务管理专业英语 句子及单词翻译
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
金融英语词汇表
unit one division of labor 劳动分工 commodity money 商品货币 legal tender 法定货币 fiat money 法定通货 a medium of exchange交换媒介 legal sanction法律制裁 face value面值 liquid assets流动资产 illiquidl assets非流动资产 the liquidity scale 流动性指标 real estate 不动产 checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款 negotiable order of withdrawal accounts 大额可转让提款单money market mutual funds 货币市场互助基金 repurchase agreements 回购协议 certificate of deposits存单 bond 债券 stock股票 travelers'checks 旅行支票 small-denomination time deposits小额定期存款 large-denomination time deposits大额定期存款 bank overnight repurchase agreements 银行隔夜回购协议 bank long-term repurchase agreements 银行长期回购协议 thrift institutions 存款机构 financial institution 金融机构 commercial banks商业银行 a means of payment 支付手段 a store of value储藏手段 a standard of value价值标准 unit two reserve 储备 note 票据 discount贴现 circulate流通 central bank 中央银行 the Federal Reserve System联邦储备系统 credit union 信用合作社 paper currency 纸币 credit creation 信用创造 branch banking 银行分行制 unit banking 单一银行制
英语词汇学 术语解释
.' Lexicology the is into linguistics, inquiring a branch of origins and meanings of words. Morphology different their and the : study of morpheme forms. Semantics the study of word meaning. ：Etymology: the study of the origin of words, and of their history and changes in their meaning. Stylistics : the study of the variation in language which is dependent on the situation in which the language is used and also on the effect the writer or speaker wishes to create on the reader or hearer Lexicography : the compiling of dictionaries. Synchronic study one or words at a : the study of word particular point in time. Diachronic study studies which to : an approach lexicology how a word (or words) changes over a period of time.
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
常用金融英语词汇大全必备单词
常用金融英语词汇大全必备单词 在英语的学习中，词汇量的积累无疑是很重要的，有关金融方面的英语单词你知道多少呢，下面是学习啦小编整理的一些常用金融英语词汇，希望对大家有帮助。 常用金融英语词汇：H 合理预期 rational expectation 核心资本 core capital 合资企业 joint-venture enterprises 红利 dividend 宏观经济运营良好 sound macroeconomic performance 宏观经济基本状况 macroeconomic fundamentals 宏观调控 macroeconomic management(or adjustment) 宏观调控目标 macroeconomic objectives(or targets) 坏账 bad debt 还本付息 debt service 换汇成本 unit export cost;local currency cost of export earnings 汇兑在途 funds in float 汇兑支出 advance payment of remittance by the beneficiary's bank 汇率并轨 unification of exchange rates 活期存款 demand deposits 汇率失调 exchange rate misalignment 混合所有制 diversified(mixed)ownership 货币政策态势 monetary policy stance 货款拖欠 overdue obligations to suppliers 常用金融英语词汇：J 基本建设投资 investment in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark interest rate
自考英语词汇学翻译精华整理
学习资料收集于网络，仅供参考 English Lexicology(英语词汇学) 1.English lexicology aims at investigating and studying the morphological structures of English words and word equivalents, their semantic structures, relations, historical development, formation and usages.英语词汇学旨在调查和研究英语单词和单词的等价物的形态结构,其语义结构、关系、历史发展、形成和用法。 2.English Lexicology is correlated with such linguistic disciplines as morphology(形态学), semantics(语义学), etymology(词源学),stylistics（文体论）and lexicography(词典学) Chapter 1--Basic concepts of words and vocabulary 1.Word（词的定义）: A word is a minimal free form of a language that has a given sound and meaning and syntactic function. (1)a minimal free form of a language (2)a sound unity (3)a unit of meaning (4)a form that can function alone in a sentence 词语是语言最小的自由形式，拥有固定的声音和意义以及句法作用。 2.Sound and meaning（声音与意义）: almost arbitrary, “no logical relationship between the sound which stands for a thing or an idea and the actual thing and idea itself”词语是一个符号，代表着世界上其他的事物。每种世界文化已经赞成一定的读音将代表一定的人，事，地方，特性，过程，行动，当然是在语言系统之外。这种象征性的联系几乎总是主观的，并且“在代表事物和思想的声音和实际的事物和思想之间没有法定关系” 3.Sound and form（读音和形式）:不统一的四个原因（1）the English alphabet was adopted from the Romans,which does not have a separate letter to represent each other内因是因为英语字母表采用罗马字母，罗马字母没有独立的字母代表每个读音，因此一些字母代表两个读音或者组合在一起发音。 （2）the pronunciation has changed more rapidly than spelling over the years另一个原因是发音比拼写的变化快，在一些时候还拉开了距离。在最近五百年里，尽管口语发音已经出现了显著的变化，却没有相应的拼写变化。 （3）some of the difference were created by the early scribes第三个原因是一些早期的书写员发明了一些不同。（4）the borrowings is an important channel of enriching the English vocabulary最后借词来了，这是丰富英语词汇的重要途径。 （5）printing印刷已经变得非常普及。它有助于固定单词的拼写、standardization标准化使得拼写不容改变。、dictionary字典在拼写终结中得到好处。 —Old English,The speech of the time was represented very much more faithfully in writing than it is today. 古代英语中的口语比今天更忠实的代表书面语 —The written form of English is an imperfect representation of the spoken form。英语的书写是发音形式不完善的代表 4.What is vocabulary？ （1）Total number of the words in a language一个语言的单词综合 （2）Words used in a particular historical period 特殊历史时期使用的单词 （3）All the words of a dialect，a book ，a discipline...某个方言，书籍，学科中的所有单词 5.Classification of English Words：英语词汇由所有种类的词汇组成。它们可以根据不同的标 准或者不同的目的进行分类。 By use frequency:basic word stock&nonbasic vocabulary根据使用频率，单词可以分为基础词和非基础词。 By notion:content words&functional words可以根据概念分成实词和虚词